https://www.taxtmi.com/forum/issue?id=106270 When goods are delivered to a consignee in India the transaction is a local sale, so VAT/CST applies; export treatment does not follow merely from a foreign buyer or foreign currency payment. A C Form can only be issued by a buyer authorized under Indian VAT/CST registration, and a foreign principal without Indian registration cannot furnish a valid C Form, nor can an unregistered local consignee obtain concessional form benefits. en-us Thu, 28 Nov 2013 14:57:19 +0530 Thu, 23 Jan 2025 15:57:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106270 When goods are delivered to a consignee in India the transaction is a local sale, so VAT/CST applies; export treatment does not follow merely from a foreign buyer or foreign currency payment. A C Form can only be issued by a buyer authorized under Indian VAT/CST registration, and a foreign principal without Indian registration cannot furnish a valid C Form, nor can an unregistered local consignee obtain concessional form benefits. Discussion-Forum VAT / Sales Tax Thu, 28 Nov 2013 14:57:19 +0530 https://www.taxtmi.com/forum/issue?id=106270